AULIA, HASNA (2022) Tinjauan atas Penerapan Akuntansi Persediaan pada PT Sumber Alfaria Trijaya Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Persediaan merupakan komponen yang penting dalam sebuah perusahaan, terutama perusahaan yang bergerak di bidang perdagangan. Persediaan berperan penting terhadap keberlangsungan perusahaan karena melalui persediaan ini perusahaan dapat menjalankan proses bisnisnya. PT Sumber Alfaria Trijaya Tbk merupakan perusahaan yang bergerak di bidang ritel dan sebagian besar asetnya merupakan persediaan. Tujuan dari penelitian ini adalah untuk menganalisis penerapan akuntansi persediaan meliputi pengakuan, pengukuran, penyajian, dan pengungkapan pada PT Sumber Alfaria Trijaya Tbk. Selanjutnya, penulis juga memiliki tujuan lain yakni untuk meninjau kesesuaian antara penerapan yang diterapkan PT Sumber Alfaria Trijaya Tbk dengan PSAK 14. Berdasarkan penelitian yang dilakukan, hasil pembahasan menunjukkan bahwa penerapan akuntansi persediaan pada PT Sumber Alfaria Trijaya Tbk baik pengakuan, pengukuran, penyajian, dan pengungkapan telah sesuai dengan PSAK 14 tentang persediaan. / Inventory is an important component in a company, especially companies engaged in trading. Inventory plays an important role in the sustainability of the company because through this inventory the company can run its business processes. PT Sumber Alfaria Trijaya Tbk is a company engaged in retail and most of its assets are inventories. The purpose of this study was to analyze the application of inventory accounting including recognition, measurement, presentation, and disclosure at PT Sumber Alfaria Trijaya Tbk. Furthermore, the author also has another objective, namely to review the suitability of the application applied by PT Sumber Alfaria Trijaya Tbk with PSAK 14. Based on this paper, the results of the research showed that the application of inventory accounting at PT Sumber Alfaria Trijaya Tbk in terms of recognition, measurement, presentation, and disclosure was in accordance with PSAK 14 regarding inventories.. Keywords:
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Inventory Accounting, PSAK 14, Financial Statement, Akuntansi Persediaan, PSAK 14, Laporan Keuangan |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Sep 2023 07:30 |
| Last Modified: | 12 Sep 2023 07:30 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1998 |
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